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8.20 A company purchased an asset on 1 January 20X3 at a cost of $1 ,000,000. It is depreciated over 50 years by the straight line method (nil residual value), with a proportionate charge for depreciation in the year of acquisition and the year of disposal. At 31 December 20X4 the asset was re-valued to $1 ,200,000. There was no change in the expected useful life of the asset.
The asset was sold on 30 June 20X5 for $1,195,000.What profit or loss on disposal of the asset will be reported in the statement of profit or loss of the company for the year ended 31 December 20X5?
A Profit of $7 ,500
B Profit of $235,000
C Profit of $247 ,500
D Loss of $5,000
答案：A
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